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Council Regulation (EC, Euratom) No 1605/2002 (repealed)Show full title

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities CONTENTS PART 1COMMON PROVISIONS …TITLE ISCOPE …TITLE IIBUDGETARY PRINCIPLES …Chapter 1Principles of unity and of budget accuracy …Chapter 2Principle of annuality …Chapter 3Principle of equilibrium …Chapter 4Principle of unit of account …Chapter 5Principle of universality …Chapter 6Principle of specification …Chapter 7Principle of sound financial management …Chapter 8Principle of transparency …TITLE IIIESTABLISHMENT AND STRUCTURE OF THE BUDGET …Chapter 1Establishment of the budget …Chapter 2Structure and presentation of the budget …TITLE IVIMPLEMENTATION OF THE BUDGET …Chapter 1General provisions …Chapter 2Methods of implementation …Chapter 3Financial actors …Section 1Principle of separation of duties …Section 2Authorising officer …Section 3Accounting officer …Section 4Imprest administrator …Chapter 4Liability of the financial actors …Section 1General rules …Section 2Rules applicable to authorising officers by delegation and subdelegation …Section 3Rules applicable to accounting officers and imprest administrators …Chapter 5Revenue operations …Section 1Making available of own resources …Section 2Estimate of amounts receivable …Section 3Establishment of amounts receivable …Section 4Authorisation of recovery …Section 5Recovery …Chapter 6Expenditure operations …Section 1Commitment of expenditure …Section 2Validation of expenditure …Section 3Authorisation of expenditure …Section 4Payment of expenditure …Section 5Time limits for expenditure operations …Chapter 7IT systems …Chapter 8Internal auditor …TITLE VPROCUREMENT …Chapter 1General provisions …Section 1Scope and award principles …Section 2Publication …Section 3Procurement procedures …Section 4Guarantees and control …Chapter 2Provisions applicable to contracts awarded by the Community institutions on their own account …TITLE VIGRANTS …Chapter 1Scope and form of grants …Chapter 2Principles …Chapter 3Award procedure …Chapter 4Payment and control …Chapter 5Implementation …TITLE VIIPRESENTATION OF THE ACCOUNTS AND ACCOUNTING …Chapter 1Presentation of the accounts …Chapter 2Information on the implementation of the budget …Chapter 3Accounting …Section 1Common provisions …Section 2General accounts …Section 3Budgetary accounts …Chapter 4Property inventories …TITLE VIIIEXTERNAL AUDIT AND DISCHARGE …Chapter 1External audit …Chapter 2Discharge …PART TWOSPECIAL PROVISIONS …TITLE IEUROPEAN AGRICULTURAL GUARANTEE FUND …TITLE IISTRUCTURAL FUNDS, COHESION FUND, EUROPEAN FISHERIES FUND, AND EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT …TITLE IIIRESEARCH …TITLE IVEXTERNAL ACTIONS …Chapter 1General provisions …Chapter 2Implementation of actions …Chapter 3Procurement …Chapter 4Grants …Chapter 5Auditing of accounts …TITLE VEUROPEAN OFFICES …TITLE VIADMINISTRATIVE APPROPRIATIONS …TITLE VIIEXPERTS …PART THREETRANSITIONAL AND FINAL PROVISIONS …TITLE ITRANSITIONAL PROVISIONS …TITLE IIFINAL PROVISIONS … (repealed)

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Changes over time for: Article 137

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Article 137U.K.

1.The budgetary accounts provide a detailed record of budgetary implementation.

2.For the purposes of applying paragraph 1, the budgetary accounts shall record all budgetary revenue and expenditure operations provided for in Title IV of part one.

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